DOR; income tax forms; conformity

Added a new provision that waives interest and penalties on tax deficiencies if the taxpayer relied on official forms and the state failed to conform to federal law by a specific deadline.

Established specific deadlines for the Department of Revenue to publish supplemental forms and instructions depending on when the nonconformity occurs (e.g., by January 1 or July 15 of the second year following the tax year).

Redefined 'nonconformity' to explicitly include situations where the state adopts amendments that conflict with federal tax law, not just situations where federal law is ignored.

Added a requirement that the Department of Revenue must implement section 43-1042 when preparing forms and instructions.

Removed the original introductory text and formatting of the Introduced Version, replacing it with the full text of the House Engrossed Version.